TFL Vsebine / Revija Poslovodno računovodstvo

Prispevek podaja pregled posebnosti poslovanja zavarovalnice in njihovih vplivov na notranje poročanje. V zavarovalni dejavnosti se vse poslovanje vrti okoli tveganj. Vključena so v zavarovalne posle, kar posledično vpliva na celotno poslovanje. Zato morajo zavarovalnice v svoje poslovanje vgraditi upravljanje s tveganji in skrbeti za spremljanje uresničevanja ciljev. To vpliva na notranje informiranje, ki poteka od izvora podatkov do oblikovanja (s)poročil za vse uporabnike. Ustrezno notranje poročanje utemeljujemo kot del procesa komuniciranja, ki mora vključevati vse relevantne informacije, poslovne in računovodske.

This article provides an overview of specialties of the insurance company's operations and their influence on internal reporting. In the insurance business, all business revolves around risks. They are included in insurance business which in turn affects business of the whole company. This is why insurance companies have to integrate into their business risk management and take care of monitoring the realization of objectives. This affects internal informing, which goes from the source of information to forming of reports for all users. Adequate internal reporting is established as a part of communication process which must include all relevant information, both from business and accounting.